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This paper aims to show the potential of time-driven activity-based costing (TDABC) to value and integrate corporate social responsibility (CSR) and quality management (QM) processes in the assembly industry. It provides valuable insights about operational processes, sub-process and activities within assembly companies by using TDABC’s time equations with more accurate costs for the decision-making process.

The current paper proposes a new methodology framework with four QM and CSR implementation levels and several costing scenarios through the TDABC system. The valuation was built based on the activities of essential referents in each subject, such as ISO, Ethos Institute and electrostatic discharge control programs. To this end, a case study in the assembly industry processes was conducted with data from a TV assembler.

The results highlight that TDABC can be extended to perform a cost analysis with QM and CSR processes. The environmental management and occupational safety and health administration processes were considered part of CSR to do so. Consequently, managers can simulate the cost and impact of incorporating CSR and QM in assembly processes and thus decide the implementation degree and its corresponding planning according to the needs and available resources. In this particular case, the company increases a maximum of 12% of its resources to be socially responsible and manage its products’ quality.

Although theoretical models on CSR have been developed, the current study provides a practical framework based on TDABC scenarios that enterprises can easily implement to support and evaluate QM and CSR processes.

The purpose of this paper is to study bio‐safe technology – impact of rhizospheric bacteria Azotobacter and Bacillus within the composition of environmentally clean complex microbiological biofertilizer “BioWais” prepared on the basis of nitrogen‐, phospho‐ and silicon‐bacterin on physiological parameters of plants: growth, productivity, the role of rhizobacteria in plants resistance to biotic and abiotic factors.

The following contemporary methods of investigation of physiological parameters of biological objects: immunoenzyme analysis of phytohormones, method of combinatory light dissemination, determination of amino acid composition of grain proteins by ion‐exchange chromatography, spectrophotometric methods were used.

The positive impact of biofertilizer “BioWais” on plant growth and development, enhancement of resistance of bacterized plants to hypothermia and pathogenic infection, increase of carotid content were demonstrated.

The bacteria under study biopreparation were shown to act as plant growth‐promoting rhizobacteria foster increase of plant anti‐oxidant protection, adaptation of seedlings to hypothermia, synthesize cytokinins and indolyl acetic acid.

Bacterial preparation increases quality and amount of agricultures yield, it may be recommended to treat seeds prior to planting with the view to stimulate germination, to enhance plants resistance to hypothermia and fungus‐induced diseases, for improvement of plant growth and development.

New, innovative, environmentally pure bacterial preparation BioWais showed significant efficiency for a number of agrocultures and may be used for acquisition of safe plant products of high quality (with high content of protein, essential amino acids and carotin, potential source of vitamin A, low content of nitrates).